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PENGARUH IMPLEMENTASI CASE METHOD DAN MOTIVASI BELAJAR TERHADAP HASIL BELAJAR MATA KULIAH AKUNTANSI PERPAJAKAN PADA MAHASISWA S1 PENDIDIKAN EKONOMI UNIVERSITAS NEGERI GORONTALO Fatmawaty Damiti; Rierind Koniyo
STRATEGY : Jurnal Inovasi Strategi dan Model Pembelajaran Vol. 6 No. 1 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/strategi.v6i1.8959

Abstract

This study aims to determine the effect of Case Method implementation and learning motivation on learning outcomes of tax accounting courses for undergraduate students of Economics Education at Gorontalo State University. The research approach is quantitative and correlational research method. The sample in the study was 58 people. Data collection using interviews, questionnaires, documentation and observation. The data analysis technique used is SEM-PLS. The results showed that (1) The implementation of the Case Method learning method has a positive and significant effect on learning motivation in tax accounting courses for undergraduate students of Economics Education at Gorontalo State University. (2) The implementation of the Case Method learning method has a positive and insignificant effect on the learning outcomes of tax accounting courses for undergraduate students of Economics Education at Gorontalo State University. (3) Learning motivation has a positive and significant effect on the learning outcomes of tax accounting courses for undergraduate students of Economic Education, Gorontalo State University. (4) The implementation of the Case Method learning method through learning motivation has a positive and significant effect on the learning outcomes of tax accounting courses for undergraduate students of Economics Education Gorontalo State University. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh implementasi Case Method dan motivasi belajar terhadap hasil belajar mata kuliah akuntansi perpajakan pada mahasiswa S1 Pendidikan Ekonomi Universitas Negeri Gorontalo. Pendekatan penelitian adalah kuantitatif dan metode penelitian korelasional. Sampel dalam penelitian sebanyak 58 orang. Pengumpulan data menggunakan wawancara, kuisioner, dokumentasi dan observasi. Teknik analisis data yang digunakan yaitu SEM-PLS. Hasil penelitian menunjukan bahwa (1) Implementasi metode pembelajaran Case Method berpengaruh positif dan signifikan terhadap motivasi belajar mata kuliah akuntansi perpajakan pada mahasiswa S1 Pendidikan Ekonomi Universitas Negeri Gorontalo. (2) Implementasi metode pembelajaran Case Method berpengaruh positif tidak signifikan terhadap hasil belajar mata kuliah akuntansi perpajakan pada mahasiswa S1 Pendidikan Ekonomi Universitas Negeri Gorontalo. (3) Motivasi belajar berpengaruh positif dan signifikan terhadap hasil belajar mata kuliah akuntansi perpajakan pada mahasiswa S1 Pendidikan Ekonomi Universitas Negeri Gorontalo. (4) Implementasi metode pembelajaran Case Method melalui motivasi belajar berpengaruh positif dan signifikan terhadap hasil belajar mata kuliah akuntansi perpajakan pada mahasiswa S1 Pendidikan Ekonomi Universitas Negeri Gorontalo.    
PENGARUH PENGGUNAAN APLIKASI MYOB TERHADAP KETERAMPILAN MAHASISWA PADA MATA KULIAH KOMPUTER AKUNTANSI JURUSAN PENDIDIKAN EKONOMI KONSENTRASI AKUNTANSI ANGKATAN 2022 UNIVERSITAS NEGERI GORONTALO Nurrahmaniya Kadir; Agil Bahsoan; Rierind Koniyo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3806

Abstract

Introduction: This study aims to analyse the influence of the use of the MYOB accounting application on students’ skills in the Accounting Computer course within the Accounting Concentration of the 2022 cohort at the Department of Economic Education, Universitas Negeri Gorontalo.Methods: This study employs a quantitative, survey-based approach. The data used are primary data collected through the distribution of questionnaires to students of the Economic Education Department, Accounting Concentration, Class of 2022 at Gorontalo State University. The total sample consists of 57 students. The data analysis technique used in this research is simple linear regression, with assistance from SPSS.Results: Based on the analysis, the use of the MYOB application has a significant effect on students’ skills in the Accounting Computer course within the Accounting Concentration of the 2022 cohort at the Department of Economic Education, Universitas Negeri Gorontalo. The analysis shows an R-Square value of 0.253, which indicates that 25.3% of the variability in students’ skills in the Accounting Computer course can be explained by the use of the MYOB application. Meanwhile, the remaining 74.7% is influenced by other variables not examined in this study.Conclusion and suggestion: These findings highlight the importance of integrating MYOB-based learning to enhance students’ technical and practical accounting competencies. Strengthening the implementation of computerized accounting practicum is recommended to optimize student proficiency and readiness for professional challenges. Keywords: Accounting Computer, MYOB, Student Skills, Technology-Based Learning
Application of innovative learning models in responding to learning motivation and optimizing students' HOTS Abdulrahim Maruwae; Rierind Koniyo; Ratna Ahmad; Pebriyanti Habibu; Sriwanda Bouato
At Turots: Jurnal Pendidikan Islam Vol. 7 No. 1 Juni (2025): At Turots: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Ilmu Tarbiyah Madani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51468/jpi.v7i1.837

Abstract

Several phenomena that need to be addressed in economic learning, such as the tendency of differences in learning motivation in each student accompanied by problem-solving skills that still need to be accustomed to, show that the achievement of HOTS for them is still far from expectations. Responding to these conditions, an in-depth study is needed to implement an innovative learning model by paying attention to the differences in learning motivation in each student. This study was undertaken in experimental research by conducting trials of different innovative learning models, with the hope of accommodating differences in learning motivation that arise during learning. In the interest of this research, the Project Based Learning model and the Guided Inquiry learning model  were determined. Both learning models are innovative learning models of the 21st century that are often recommended in learning in various curricula that apply today. This innovative learning model also has the potential to trigger the achievement of HOTS for students. This study uses a quantitative method with a type of pseudo-experiment (pseudo-experiment) which involves 3 variables, namely independent variables, attribute variables and non-free variables (bound). In this design, each variable has two levels, namely the learning model (A) as a treatment-free variable, which consists of the Project Based Learning (A1) model and the Guided Inquiry (A2) learning model. Furthermore, learning motivation (B) as an attribute variable consisting of high learning motivation (B1) and low learning motivation (B2). While the bound variable is  students' critical thinking in economics subjects. This critical thinking will be analyzed based on student learning motivation data after being sorted from the highest to the lowest data in each treatment group using the applicable rules. The design of this study used a treatment analysis by level 2x2. The results of a research study based on several tests conducted showed that there was a significant interaction between innovative learning models and the level of learning motivation on students' HOTS achievement. The effectiveness of learning models in increasing HOTS differs between students with high learning motivation and students with low learning motivation. For students with high learning motivation,  it is recommended to use the Project-Based Learning (PjBL)  learning model in economic learning. Meanwhile, in students with low learning motivation, the Guided Inquiry learning  model  tends to be more effective than the PjBL learning model.